{"code":"RTC","codeName":"Revenue and Taxation Code","section":"75.14","citation":"Rev. & Tax. Code, § 75.14","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. PROPERTY TAXATION [50. - 5911.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1"},{"name":"PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50. - 100.96.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5"},{"name":"CHAPTER 3.5. Change in Ownership and New Construction After the Lien Date [75. - 75.80.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-3.5"},{"name":"ARTICLE 2. Assessments on the Supplemental Roll [75.10. - 75.15.]","url":"https://blackletter.si/revenue-and-taxation-code/division-1/part-0.5/chapter-3.5/article-2"}],"history":"Added by Stats. 1983, Ch. 1102, Sec. 5.   Effective September 27, 1983.","effective":"1983-09-27","html":"<p>A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIIIA of the California Constitution. All property subject to the assessment limitations of Article XIIIA of the California Constitution shall be subject to the provisions of this chapter, except as otherwise provided in this article.</p>","text":"A supplemental assessment pursuant to this chapter shall not be made for any property not subject to the assessment limitations of Article XIIIA of the California Constitution. All property subject to the assessment limitations of Article XIIIA of the California Constitution shall be subject to the provisions of this chapter, except as otherwise provided in this article.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/assessments-on-the-supplemental-roll-75-14","source":"California Legislative Information bulk export (pubinfo)"}